(A) There is hereby imposed a county wheel tax per vehicle on the following vehicles registered in the county on or before December 31, 2000, as follows, all as defined in I.C. 6-3.5-5-1. (The tax does not apply to any vehicle exempted as provided by I.C. 6-3.5-5-4.):
(1) Buses $15.00
(2) Recreation vehicles $25.00
(3) Semi trailers $25.00
(4) Tractors $30.00
(5) Trailers $10.00
(6) Trucks $20.00
(B) The tax rates for vehicles registered after December 31, 2000, shall be as follows:
(1) Buses $7.50
(2) Recreation vehicles $12.50
(3) Semi trailers $12.50
(4) Tractors $15.00
(5) Trailers $5.00
(6) Trucks $10.00
(C) The tax shall be paid and collected in accordance with the procedures set forth in I.C. 6-3.5-5-1 et seq.
(BC Ord. WT-1-82, passed 4-6-82; Am. CC Ord. 2000-2, passed 3-2-00)